2023 (9) TMI 19

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lant Shri Ajay Kumar Samota, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The issue involved in the present case is whether the appellant's activity of carrying out job of fabrication for their service recipient with the help of the labour of the appellant is classifiable under Manpower Recruitment or Supply Agency Service or otherwise. 2. Shri Dhaval K Shah, Learned Counsel a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... STR 438 (Tri.Bang) Damodarareddy Vs. CCE, Tirupathi - 2010 (19) STR 593 Rameshchandra C. Patel Vs. Com of ST - 20112 (25) STR 417 M/s. Delphi Automotive Systems Vs CCE- 2004 (163) ELT 47 M/s. Manglam Cement Ltd Vs. CCE - 2004 (163) ELT 177 General Pharmaceuticals P Ltd Vs. CCE - 2007 (218) ELT 86 M/s Marsha Pharma P Ltd Vs. CCE - 2009 (248) ELT 687 (Tri.Ahmd) P.T. Education & Traini....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....that the appellant have not provided the manpower to the service recipient. It is not a case that the service recipient has control or supervision over the manpower for getting their job done as per their direction. It is clear that the appellant had been assigned the job of fabrication by the service recipient and the appellant have charged on the quantum of job basis and not on the basis of numb....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Therefore, as per the arrangement between the appellant and service recipient as evident from the above documents the service of the appellant does not fall under the category of Manpower Recruitment or Supply Agency Service however, the same is classifiable under 'Business Auxiliary service' under the sub category of 'production or processing on behalf of the client. Since demand was not raised ....